SHRIMATI MINOTI DHAWAN, JALANDHAR V. INCOME TAX OFFICER, WARD1 (5), JALANDHAR

ITA 283/ASR/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9191 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 13-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 208

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR, “SMC” AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT आयकर अपील सं./ ITA No.282 to 284/ASR/2018 िनधा रण वष / Assessment Year : 2009-10 to 2011-12 Smt. Minoti Dhawan H.No. F-202, Jalandhar Hights, 66 Feet Road, Jalandhar बनाम The ITO Ward 1(5), Jalandhar थायी लेखा सं./PAN NO: ADSPD1830E अपीलाथ /Appellant यथ /Respondent िनधा रती क! ओर से/Assessee by : Shri J.S. Bhasin, Advocate राज व क! ओर से/ Revenue by : Shri S.M. Suredranath, Sr. DR सुनवाई क! तार&ख/Date of Hearing : 08/11/2021 उदघोषणा क! तार&ख/Date of Pronouncement : 08/11/2021 आदेश आदेशआदेश आदेश/ // /Order PER N.K. SAINI, VICE PRESIDENT All the above appeals filed by the assessee are directed against the separate orders of the Ld. CIT(A)-1, Jalandhar each dt. 27/03/2018. 2. The Registry has pointed out that these appeals are barred by limitation by 208 days. The assessee moved an application for condonation of delay stating therein as under; Sub: Removal of objections in the appeal no. 282,283,284/ASR/2018 in the name of Smt. Minoti Dhawan for the A.Y. 2009-10, 2010-11, 2011-12. Respected Sir, The above mentioned appeal has been filed with the ITAT Amritsar. There are short payments have been noted by the your goodself. We have deposited the short payment and the challans of the same are enclosed. You are requested to kindly remove the objections from the above mentioned appeals. Thanking You Yours truly Sd/- Authorized Signatory 3. During the course of hearing the Ld. Counsel for the Assessee submitted that although there was delay in filing the appeals but that was not malafide as the 2 assessee filed the appeals in time but the Tribunal fee was short which the assessee deposited when the defect was pointed out by the Registry. Therefore the delay if any may be condoned by taking a liberal approach. 4. The Ld. DR although opposed the application for condonation of delay moved by the assessee but could not controvert the aforesaid contention of the Ld. Counsel for the Assessee. 5. After considering the submissions of both the parties, it is noticed that the assessee filed the appeals in time but the Tribunal fee was short which was deposited when the defect was pointed out. Therefore by taking a liberal view the delay in filing the appeals due to short payment of Tribunal fee, is condoned and the appeals are admitted. 6. Assessee has filed common application dt. 30/09/2021 for withdrawal of all the above appeals which reads as under: In re: Smt Minoti Dhawan. Flat 202, Jalandhar Heights. Jalandhar. PAN:ADSPD1830E Sub: Request for withdrawl of appeal for AY 2009-10 following issue of Certificate in Form No.3 of The Direct Tax Vivad se Vishwas Act, 2020 1. It is humbly informed that the above appeal of assessee. contesting the appellate order dated 27.03.2018 of ld.CIT(A)-1, Jalandhar, confirming the addition made by ITO Ward 1(5), Jalandhar in reassessment order dated 28.11.2016 is yet to be disposed of. 2. It is further informed that assessee is no more interested in contesting the above appe al inasmuch as, he has since filed a declaration tor settlement of above appeal under The Direct Tax Vivad se Vishwas Act, 2020(3 of 2020) and the PrCIT-1. Jalandhar, being the Designated Authority, has issued Certificate in prescribed Form No.3 under sub-sec(1) of Sec 5 of the said Act on 18.08.2020 (copy enclosed), seeking payment of the disputed tax due, if any, and to file evidence of having withdrawn the above appeal, within 15 days thereof. 3. The humble assessee therefore, seeks to withdraw the above appeal, which be kindly allowed to be so withdrawn, at the earliest. Date: 30/09/2021 For Assessee Sd/- 7. During the course of hearing the Ld. Counsel for the Asessee submitted that the assessee had availed the benefit of immunity scheme under Vivas Se Viswas Act 2020 3 and Form No. 3 had been issued by the Department, therefore, the appeals by the assessee may be treated as withdrawn. . The details of above said certificates are as under: Sl.No. Appeal No. Name of Case Certificate No. 1. ITA No. 282/ASR/2018 Smt. Minoti Dhawan 473005250180820 2. ITA No. 283/ASR/2018 Smt. Minoti Dhawan 472989890180820 3. ITA No. 284/ASR/2018 Smt. Minoti Dhawan 472981540180820 8. The Ld. DR could not controvert the aforesaid contention of the Ld. Counsel for the Assessee. 9. After considering the submissions of both the parties and the material on record. It is noticed that in the present case since the assessee had availed the immunity under the Vivas Se Viswas Scheme Act 2020 and the copies of the Form No. 3/5 issued by the Department had been furnished, therefore, the appeals by the assessee are dismissed as withdrawn. 10. In the result, appeals of the assessee are dismissed. (Order pronounced on 08/11/2021) Sd/- एन एनएन एन. .. .के केके के . .. .सैनी सैनीसैनी सैनी, ,, , ( N.K. SAINI) उपा/य0 उपा/य0उपा/य0 उपा/य0 / // / VICE PRESIDENT AG Date: 08/11/2021 आदेश क! ितिल1प अ2े1षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकर आयु3/ CIT 4. आयकर आयु3 (अपील)/ The CIT(A) 5. 1वभागीय ितिनिध, आयकर अपीलीय आिधकरण, / DR, ITAT, AMRITSAR 6. गाड फाईल/ Guard File